The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) Uganda Intergovernmental Fiscal Transfers Program (P160250) AFRICA EAST | Uganda | Governance Global Practice | Requesting Unit: AECE2 | Responsible Unit: EAEG1 IBRD/IDA | Program-for-Results Financing | FY 2017 | Team Leader(s): Zubair Khurshid Bhatti, Barbara Kasura Magezi Ndamira, Tihomir Stucka Seq No: 2 | ARCHIVED on 06-Jan-2021 | ISR44018 | Created by: Miki Matsuura on 27-Oct-2020 | Modified by: Zubair Khurshid Bhatti on 01-Jan- 2021 Program Development Objectives Program Development Objective (from Program Appraisal Document) To improve the adequacy and equity of fiscal transfers and fiscal management of resources by Local Governments for health and education services. Overall Ratings Name Previous Rating Current Rating Progress towards achievement of PDO Satisfactory Moderately Satisfactory Overall Implementation Progress (IP) Satisfactory Moderately Satisfactory Implementation Status and Key Decisions Uganda Intergovernmental Fiscal Transfer (UgIFT) program became effective in May 2019. Implementation has been advancing well, despite the delayed effectiveness. UgIFT Additional Financing (AF) with additional $300 million was approved by the Board on September 14, 2020 with the additional credit of US$240 million equivalent and a grant of US$60 million equivalent, which includes US$50 million from the IDA19 Window for Host Communities and Refugees (WHR). The additional financing was approved by the cabinet on November 23, 2020 and is currently awaiting parliamentary approval. Meanwhile, the original UgIFT program (US$ 200 million) was restructured in October, 2020. With the AF, the total envelop for the UgIFT program is now $500 million. The program has disbursed so far US$106.18 million or 21 percent as of November 2020. The government’s commitment toward service delivery reforms is evidenced by the increased recurrent and development grants for the education and health sectors. Most grant increases earmarked for the local governments were incorporated into the FY2020/21 budget despite the tight fiscal situation. After years of decline, budgeted operational funding for schools has increased by 25 percent, and for health facilities by 43 percent by 2019/20. In addition, significant progress has been achieved in upgrading health facilities and in building secondary schools. The management of local service delivery is also being strengthened. The Office of the Prime Minister (OPM) has concluded the Local Government Performance Assessment (LGPA) for FY2019/20 in line with Performance Assessment Manual, and the results were used to allocate development grants for education, health, water and environment as well as discretionary equalization grants. The average score for the LGPA has improved overall, including for the weakest performing LGs, compared to the previous assessment. Further actions are needed to declare the additional financing effective, including approval by the parliament, the release of the remaining funds to the local government, and finalization of the Program Operations Manual (POM). The POM should include (i) updated sector guidelines by incorporating guidance on a) achievement of basic sector service delivery standards b) updated environmental and social safeguards requirements, and c) the integration of service delivery for refugees and their hosts, and (ii) communication and training strategy. Once finalized, it is expected that GoU disseminates such guidelines and strategies and provide necessary training to the local government officials. Further actions are also needed to strengthen technical work, fiduciary processes, and the implementation of environmental and social guidelines, and improve the reporting of the results framework. Planning to incorporate nongovernmental schools and hospitals providing services in refugee- hosting districts into the government systems also needs to be expedited and the agreed integration plans implemented. Data on Financial Performance 1/6/2021 Page 1 of 23 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) Disbursements (by loan) Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P160250 IDA-61040 Effective USD 200.00 200.00 0.00 106.18 94.40 53% Not P160250 IDA-67730 USD 240.00 240.00 0.00 0.00 246.74 0% Effective Not P160250 IDA-D7150 USD 60.00 60.00 0.00 0.00 61.79 0% Effective Key Dates (by loan) Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date P160250 IDA-61040 Effective 27-Jun-2017 26-Apr-2019 29-May-2019 31-Dec-2023 31-Dec-2023 Not P160250 IDA-67730 14-Sep-2020 -- -- 30-Jun-2024 30-Jun-2024 Effective Not P160250 IDA-D7150 14-Sep-2020 -- -- 30-Jun-2024 30-Jun-2024 Effective DLI Disbursement Achievement Disbursed amount in Disbursement % for DLI ID DLI Type Description Coc DLI Amount Status Coc DLI Loan: IDA61040-001 Annual Incr bdgt alloc to Partially 1.1 Regular XDR 2,920,000.00 2,920,000.00 100 % cond grnt to L Achieved Enh equit formula oper Partially 1.2 Regular XDR 20,400,000.00 20,400,000.00 100 % grnts in Educ Achieved Enh equit devt grants in Partially 1.3 Regular XDR 4,380,000.00 4,380,000.00 100 % Educ impl Achieved Fisc Mgt Educ resource by Partially 1.4 Regular XDR 2,920,000.00 2,920,000.00 100 % LGs Achieved Inc bdgt alloc grnts to LGs Partially 2.1 Regular XDR 1,314,000.00 1,314,000.00 100 % health Serv Achieved enh equi formula op grnt Partially 2.2 Regular XDR 2,920,000.00 2,920,000.00 100 % health phased Achieved Qty of fisc mgt health Partially 2.4 Regular XDR 2,920,000.00 2,920,000.00 100 % resources by LGs Achieved Assessment targtd perf Partially 3 Regular XDR 2,737,500.00 2,737,500.00 100 % impvt fisc mgt by Achieved Adequacy & equity of 4.1 Regular XDR 20,160,000.00 Not Achieved 0.00 wage & non-wage rec Adequacy & equity 4.2 Regular XDR 33,840,000.00 Not Achieved 0.00 recurrent fin of Local Adequacy & targt of devt 5 Regular XDR 17,280,000.00 Not Achieved 0.00 fin for serv de 1/6/2021 Page 2 of 23 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) No of key actns frm Local 6 Regular XDR 12,960,000.00 Not Achieved 0.00 Serv Del Impr Central Govt core 7 Regular XDR 11,520,000.00 Not Achieved 0.00 functions in oversight LG mgmt of serv del is 8 Regular XDR 5,760,000.00 Not Achieved 0.00 strengthnd overal Serv delivery perfomance 9 Regular XDR 3,868,500.00 Not Achieved 0.00 is strengthened Program Action Plan The Annual Budget allocations and MTEF are consistent with the agreed Medium Term Plan for increasing budget Action Description allocations to the transfers which is set out in the POM. Source DLI# Responsibility Timing Timing Value Status Technical MoFPED Recurrent Yearly In Progress Completion Measurement The Annual Budget and MTEF allocations are consistent with the MTP. Comments Reconsideration of Medium Term Plan for increasing budget allocations to the transfers in the POM and MTEF Action Description allocations to the transfers, if specified macroeconomic variables deteriorate. Source DLI# Responsibility Timing Timing Value Status Technical MoFPED Recurrent Yearly In Progress Completion Measurement MTEF allocations changed following agreement of revisions between WB and GoU. Comments Action Description Adherence to the revised formulae and phase in plan in the budget allocations and releases. Source DLI# Responsibility Timing Timing Value Status Technical MoFPED Recurrent Yearly In Progress Completion Measurement Formula phase in plan implemented as measured by DLIs 1 and 2. Comments Action Description Implementation of a process ensuring consistency of the data used for implementation of the redesigned grants. Source DLI# Responsibility Timing Timing Value Status Technical MoLG, MoES, MoH Recurrent Yearly In Progress Completion Measurement Formulae variables and cost center lists signed off by the responsible parties using process set out in POM. 1/6/2021 Page 3 of 23 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) Comments Renegotiation of targets if the combination of PDO adequacy, equity, service delivery targets, and medium term plan Action Description to uplift transfers become misaligned in a way which significantly increases the cost of achieving targets. Source DLI# Responsibility Timing Timing Value Status Technical MoFPED Recurrent Yearly In Progress Completion Measurement Agreed targets following renegotiation. Comments Implementation of the institutional strengthening measures in Central Government to manage transfers system, make Action Description transfers on time, and to communicate effectively with LGs. Source DLI# Responsibility Timing Timing Value Status Technical MoFPED Recurrent Yearly In Progress Completion Measurement Institutional strengthening measures as specified in the POM implemented Comments Annual performance assessment takes place according to agreed rules and covers technical, fiduciary, environmental Action Description and social risks. Source DLI# Responsibility Timing Timing Value Status Office of Prime Technical Recurrent Yearly Completed Minister Completion Measurement Annual assessment takes place (DLIs 7, 8 and 9) and validated in line with process in the POM. Comments Updating and dissemination of manuals and procedures relating to transfers, procurement, financial management, Action Description and LG staffing to cater to technical, fiduciary, environmental and social risks. Source DLI# Responsibility Timing Timing Value Status Technical MoFPED Recurrent Yearly In Progress Specified manuals and guidelines adjusted taken into account issues specified in the POM. Central MDAs conduct Completion Measurement dissemination and training exercises annually directly to local government staff, teachers and in charges of health facilities. Comments 1/6/2021 Page 4 of 23 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) Action Description Implementation of a process for targeted performance improvement. Source DLI# Responsibility Timing Timing Value Status Technical MoLG, MoES, MoH Recurrent Yearly Completed Completion Measurement Local Government and Thematic Performance Improvement Plans implemented as measured in DLI3 Comments Two thematic areas for targeted performance improvement in 2018/19 address fiduciary and social and Action Description environmental risks identified during the first round of LG performance assessments and help to strengthen capacity of LGs to implement the guidelines Source DLI# Responsibility Timing Timing Value Status Technical MoLG, MoH, MoES Due Date 30-Apr-2020 Completed Completion Measurement Thematic Performance Improvement areas are chosen accordingly Comments Strengthen tools for enhancing integration of Environmental and Social issues into LG planning, budgeting, project Action Description screening, procurement, contract management and monitoring. Source DLI# Responsibility Timing Timing Value Status Environmental and Social MWE, NEMA, Due Date 31-Aug-2020 Completed Systems PPDA, MoGLSD Tools in place: sectoral screening checklists; ESMP templates; ESHS provisions in bidding docs, evaluation criteria, Completion Measurement approval of certificates; monitoring, reporting and E&S mainstreaming checklists. Comments Action Description Guidance for unified system of grievance redress and community engagement in Local governments issued. Source DLI# Responsibility Timing Timing Value Status Environmental and Social MoLG Due Date 31-Aug-2020 Completed Systems Guidance for establishment ad functioning of grievance redress in LGs including: grievance handling system; Completion Measurement consultative committees to handle grievances and disputes at each LG and MDA; crosscutting and sectoral community engagement structures. Comments Joint monitoring visits to all local government for construction led by MoWT, covering procurement, contract Action Description management, safeguards requirements. 1/6/2021 Page 5 of 23 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) Source DLI# Responsibility Timing Timing Value Status MWT Sector MDAs Fiduciary Systems MGLSD NEMA IG Recurrent Quarterly In Progress MoLG PPDA Completion Measurement Quarterly Monitoring and Follow up Reports. Comments Minimum condition in the performance assessment put in place a) to ensure critical staffing in LG sector and Action Description fiduciary, environmental and social safeguarding departmental roles and LLGs, and b) to ensure E&S project screening takes place. Source DLI# Responsibility Timing Timing Value Status Technical OPM Due Date 30-Jun-2020 Completed Completion Measurement Updated Performance Assessment Manual Comments Risks Systematic Operations Risk-rating Tool Risk Category Rating at Approval Previous Rating Current Rating Political and Governance Moderate Moderate Substantial Macroeconomic Moderate Moderate Moderate Sector Strategies and Policies Substantial Substantial Substantial Technical Design of Project or Program Substantial Substantial Substantial Institutional Capacity for Implementation and Substantial Substantial Substantial Sustainability Fiduciary Substantial Substantial Substantial Environment and Social Moderate Substantial Moderate Stakeholders Moderate Moderate Moderate Other -- Moderate Moderate Overall Substantial Substantial Substantial RiskComments Comments Because of the uncertainties and the violence related to the election, the political and governance rating is downgraded from Moderate to Substantial. The GoU has made efforts to improve the performance on environment and social safeguards in line with the conditions of effectiveness for AF and the Program Action Plan (PAP) and the risk rating is changed from Substantial to Moderate. 1/6/2021 Page 6 of 23 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) Environment - The immediate actions completed by the government include: (i) recruitment of an environmental specialist at MoFPED to provide technical assistance to LGs and the participating sectoral ministries; (ii) inclusion of NEMA and MoGLSD to the UGIFT Technical Committee and ensuring that they form part of the multi-sectoral joint monitoring team; (iii) issuance of circular from MoFPED to LGs on contract management roles and use of investment service costs which is inclusive of the environment and social safeguards. Social - These include; (i) the development of the PIP, which will address social safeguards aspects during program implementation, (ii) the recruitment of safeguards staff, (iii) the involvement of NEMA and MGLSD during sector monitoring, and (iv) the drafting of E&S guidelines that will enhance the integration of E&S into LGs program implementation system. . Results PDO Indicators by Objectives / Outcomes 1a: Adequacy and equity of Staffing for Service Delivery IN00935646 ►Primary Schools - % of LGs with enough teachers to meet minimum staffing levels. (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value N/A -- 78% 78% Date 30-Jun-2017 -- 30-Nov-2020 30-Jun-2021 This is a results framework measured under the restructured version of the Original UgIFT, with targets Comments ending on 30 June, 2021, for all the indicators IN00935651 ►Secondary Schools - % of LGs with enough teachers to meet minimum staffing levels. (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value N/A -- 47% 47% Date 30-Jun-2017 -- 30-Nov-2020 30-Jun-2021 Comments IN00935662 ►Health Facilities - % of LGs with enough health workers to meet minimum staffing levels. (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value N/A -- 37% 37% Date 30-Jun-2017 -- 30-Nov-2020 30-Jun-2021 Comments IN00935666 ►Critical Sector Departments & LLG staff - % of LGs all critical staff in place. (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value N/A -- 10% 35% Date 30-Jun-2017 -- 30-Nov-2020 30-Jun-2021 1/6/2021 Page 7 of 23 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) Comments 1b: Adequacy of Non-Wage Recurrent and Development Financing for Service Delivery IN00935632 ►LG Non Wage Recurrent Financing - Nominal Budget Allocations for Health and Education (UGX billion) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 223.00 -- 354.00 421.00 Date 30-Jun-2017 -- 30-Nov-2020 30-Jun-2021 Comments IN00935656 ►LG Development Financing - Nominal Budget Allocations for Health and Education (UGX billion) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 28.00 -- 202.00 261.00 Date 30-Jun-2017 -- 30-Nov-2020 30-Jun-2021 Comments 1c: Equity of Non Wage Recurrent and Development Financing for Service Delivery IN00935648 ►LG Non Wage Recurrent Financing - % of Grant Allocations for Health and Education based on an Equitable Formula (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0% -- 90% 92% Date 30-Jun-2017 -- 30-Nov-2020 30-Jun-2021 Comments IN00935652 ►LG Development Financing - % of Grant Allocations for Health, Education on an Equitable Formula (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 100% (Education Only) -- 28% 29% Date 30-Jun-2017 -- 30-Nov-2020 30-Jun-2021 Comments 2: Core Functions Carried Out in the Oversight of Service Delivery by Central Government IN00935645 ►Number of core central functions carried in support of service delivery (in Education, Health and Crosscutting Areas) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0 out of 2 -- 1 out of 2 2 out of 4 1/6/2021 Page 8 of 23 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) Date 30-Jun-2017 -- 30-Nov-2020 30-Jun-2021 Comments 3a: Improvement in the LG performance in the management of service delivery and investments IN00935647 ►Improvement in LG Management Performance Overall (in Education, Health and Cross-cutting Areas) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value N/A -- Yes Yes Date 30-Jun-2017 -- 30-Nov-2020 30-Jun-2021 Comments 3b: Improvement in LG performance in the management of resources in the worst performing LGs IN00935644 ►Improvement in LG management performance in the worst performing LGs (in Education, Health and Cross-cutting Areas) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value N/A -- Yes Yes Date 30-Jun-2017 -- 30-Nov-2020 30-Jun-2021 Comments 4. Service Delivery Performance Assessed IN00935643 ►Education: % of LLGs with population >15,000 with a government secondary school with basic facilities and minimum staffing levels (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value N/A -- 84% 87% Date 30-Jun-2017 -- 30-Nov-2020 30-Jun-2021 Comments IN00935649 ►Education: Average score in the primary school performance assessment improves in the sample LGs. (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value N/A -- N/A Yes Date 30-Jun-2017 -- 30-Nov-2020 30-Jun-2021 Comments IN00935661 ►Health: % of sub-counties with population >15,000 with a functional health center III or IV (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 1/6/2021 Page 9 of 23 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) Value N/A -- 95% 97% Date 30-Jun-2017 -- 30-Nov-2020 30-Jun-2021 Comments IN00935664 ►Health: Average score in the RBF facility assessment improves (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value N/A -- N/A Yes Date 30-Jun-2017 -- 30-Nov-2020 30-Jun-2021 Comments Intermediate Results Indicators by Results Areas Results Area 1. Enhancing Adequacy and Equity of Financing for LG Services IN00935642 ►IR Indicator 1.1: Average size conditional non-wage recurrent grants for education (primary & secondary only) and health services per capita. (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 6,621, exc. refugees -- 7,998, exc. refugees 9,397 Date 30-Jun-2017 -- 30-Nov-2020 30-Jun-2021 Comments IN00935650 ►IR Indicator 1.2: Average size of conditional development grants per capita for health and education (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 907, exc. refugees -- 5,069, exc. refugees 6,349 Date 30-Jun-2017 -- 30-Nov-2020 30-Jun-2021 Comments IN00935658 ►IR Indicator 1.3: Average conditional non-wage recurrent grants for health and education per beneficiary for the 20 least funded LGs as % national per capita value. (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 47%, exc. refugees -- 47%, exc. refugees 53% Date 30-Jun-2017 -- 30-Nov-2020 30-Jun-2021 Comments IN00935665 ►IR Indicator 1.4: Average conditional development grants for health and education per beneficiary for the 20 least funded LGs as % national per capita value. (formula-based only) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 1/6/2021 Page 10 of 23 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) 74% exc. refugees 69% exc. refugees Value -- 61% Date 30-Jun-2017 -- 30-Nov-2020 30-Jun-2021 Comments IN00935670 ►IR Indicator 1.5 - Average % of budgeted non-wage recurrent transfers (as per allocation formula) in the health and education released to Local Governments. (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 100% -- 100% 100% Date 30-Jun-2017 -- 30-Nov-2020 30-Jun-2021 Comments IN00935675 ►IR Indicator 1.6 Enhanced, equitable formula for conditional development grants in health and education implemented as per plan. (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 100% [Education Only] Value -- 28% 29% Date 30-Jun-2017 -- 30-Nov-2020 30-Jun-2021 Comments Results Area: 2. Improved Oversight of Service Delivery by Central Government IN00935635 ►IR Indicator 2.1: Central Government Essential Guidance Issued and Disseminated (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No -- No Yes Date 30-Jun-2017 -- 30-Nov-2020 30-Jun-2021 Comments IN00935653 ►IR Indicator 2.2: Central Government Performance Assessments and Performance Improvement Support Implemented (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No -- No Yes Date 30-Jun-2017 -- 30-Nov-2020 30-Jun-2021 Comments IN00935657 ►IR Indicator 2.3 Routine Coordination, Oversight, Monitoring and Technical Support of service delivery and safeguards requirements by central government Implemented (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No -- Yes Yes 1/6/2021 Page 11 of 23 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) Date 30-Jun-2017 -- 30-Nov-2020 30-Jun-2021 Comments IN00935668 ►IR Indicator 2.4: Cumulative number of actions to improve service delivery implemented from the service delivery improvement matrix (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 -- 10.00 20.00 Date 30-Jun-2017 -- 30-Nov-2020 30-Jun-2021 Comments IN00935671 ►IR Indicator 2.5: Cumulative % of agreed actions to strengthen social and environmental management implemented (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0% -- 25% 50% Date 30-Jun-2017 -- 30-Nov-2020 30-Jun-2021 Comments Results Area 3: Improvement in Management of Services by Local Governments IN00935634 ►IR Indicator 3.1: Improvement in LG performance in the management of human resources as measured in the annual performance assessment (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value N/A -- Yes Yes Date 30-Jun-2017 -- 30-Nov-2020 30-Jun-2021 Comments IN00935654 ►IR Indicator 3.2: Improvement in LG performance in the inspection, monitoring and assessment of service delivery as measured in the annual performance assessment (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value N/A -- Yes Yes Date 30-Jun-2017 -- 30-Nov-2020 30-Jun-2021 Comments IN00935659 ►IR Indicator 3.3: Improvement in LG performance in the oversight of construction and the implementation of environmental and social requirements (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value N/A -- Yes Yes Date 30-Jun-2017 -- 30-Nov-2020 30-Jun-2021 1/6/2021 Page 12 of 23 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) Comments IN00935669 ►IR Indicator 3.4: Increase in the average number of minimum conditions met by LGs. (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value N/A -- Yes Yes Date 30-Jun-2017 -- 30-Nov-2020 30-Jun-2021 Comments Results Area 4: Improvement in Delivery of Services and infrastructure by Local Governments IN00935633 ►IR Indicator 4.1 – Education: Number of new secondary schools constructed, equipped and staffed to minimum levels (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 -- 0.00 117.00 Date 30-Jun-2017 -- 30-Nov-2020 30-Jun-2021 Comments IN00935655 ►IR Indicator 4.2 – Education: Number of primary schools upgraded to meet basic infrastructure standards (cumulative) (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 -- 0.00 200.00 Date 30-Jun-2017 -- 30-Nov-2020 30-Jun-2021 Comments IN00935660 ►IR Indicator 4.3 – Education: Number of LGs where the school performance assessment and improvement framework has been implemented (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 -- 0.00 50.00 Date 30-Jun-2017 -- 30-Nov-2020 30-Jun-2021 Comments IN00935674 ►IR Indicator 4.5 – Health: Number of HCIIs upgraded to HCIII which are completed, equipped and staffed up to at least minimum staffing levels. (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 -- 19.00 291.00 Date 30-Jun-2017 -- 30-Nov-2020 30-Jun-2021 Comments IN00935676 1/6/2021 Page 13 of 23 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) ►IR Indicator 4.6 - Health: Number of existing HCIIIs or HCIVs rehabilitated, expanded and/or equipped to meet basic standards. (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value N/A -- 0.00 0.00 Date 30-Jun-2017 -- 30-Nov-2020 30-Jun-2021 Comments Disbursement Linked Indicators DLI_IND_TABLE ►DLI 1 DLI 4.1 Adequacy and equity of wage and non-wage recurrent financing of local service delivery improves in line with the medium term plan for financing Local Government service delivery - Wage (Outcome, 28,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) by end June 2022 DLR1#1.1.20: 2020/21 Delayed, On Track Outer year MTEF wage recurrent allocations are not consistent with the MTP. A revised MTEF incorporating the revised commitments has been prepared and is pending formal adoption by MoFPED. Releases are publicly available Limited increases in wage DLR1#1.1.21: 2021/22 Off recurrent allocations and a Track but achievable lack of objective allocation Need to ensure that there Value principles and formulae for -- -- is sufficient fiscal space conditional grants, with (as per the MTP) to uplift allocations not linked to the wage allocations to costs of service delivery. accommodate the following (i.e. UGX 86 bn in FY 2021/22). The least staffed LGs in terms of education and health workers; Transition health and education staff from selected refugee-serving schools/facilities; Hiring of additional School Inspectors and Water and Environment officers. Date -- -- 30-Nov-2020 -- Comments IN00935686 DLI 1.1 DLI 4.2 Adequacy and equity recurrent financing of local service delivery improves in line with the medium term plan for financing Local Government service delivery - Non-Wage (Outcome, 47,000,000.00, 0%) 1/6/2021 Page 14 of 23 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) Unit of Measure: Text Indicator Type: Baseline Actual (Previous) Actual (Current) by end June 2022 DLR#1.2.20: 2020/21 Delayed, On Track NWR allocation needs to be adjusted through Supplementary Budget (UGX. 3.56 billion) Outer year MTEF NWR allocations are not consistent with the MTP. A revised MTEF incorporating the revised Limited increases in non- commitments has been wage recurrent allocations prepared and is pending and a lack of objective formal adoption by allocation principles and MoFPED Value -- -- formulae for conditional Primary Education NWR grants, with allocations not Subgrant: Requires linked to costs of service additional allocation of delivery. UGX 3.56 billion to enable the coverage of agreed minimum costs (adequacy objective) and the correct application of the allocation formula (equity objective). DLR#1.2.21: 2021/22 Off track but achievable. Same with DLR #1.1.21. Date -- -- 30-Nov-2020 -- Comments ►DLI 2 DLI 5. Adequacy and targeting of development financing for service delivery infrastructure and equipment improves and is linked to performance in the Education and Health, sectors, as applicable (Outcome, 24,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) by end June 2022 Value 2017/18 budget allocations -- DLR#2.20: 2020/21 -- for conditional health sector Delayed, On Track development grants and Development grants for transitional development health & irrigation needs grants were ad hoc and not to be adjusted through linked to performance. supplementary budget (~ Values of grants had UGX. 3.6 billion). stagnated. Outer year MTEF development grant allocations are not consistent with the MTP. A revised MTEF incorporating the revised commitments has been prepared and is pending formal adoption by MoFPED 1/6/2021 Page 15 of 23 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) Formula-Based Health Development Grant does not include refugee population. The sub-grant ceiling needs to be increased by UGX. 0.675 bn to ensure that the agreed formula can be applied (equity objective) and that refugee variables include refugees. Micro-Scale Irrigation Subgrant: Requires additional allocation as complimentary services of UGX 2.9 billion to enable the roll-out of the intervention in the initial 40 local governments and meet the adequacy objective. DLR#2.21 2021/22 Off track, but achievable. Date -- -- 30-Nov-2020 -- Comments ►DLI 3 DLI 6. Number of Key actions from the Local Service Delivery Improvement Matrix that take place which are intended to improve systems, processes and capacity for improved service delivery (Output, 18,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) by end June 2022 Value 0.00 -- DLR #3.20: Partially -- achieved, On Track Progress were made with various actions in the SDIM (25 actions to be achieved by September 2020). Further work is needed for MDAs to review each action in the Matrix with the Bank team and a) agree definitions of completion b) confirm the completion status relative to those definitions and c) follow up actions required to complete actions. The means of verification need to be defined in the POM. The expenditure limits for the RCU resources need to be requested for MDAs to implement actions. DLR #3.21: On Track Progress were made with the actions in the SDIM (9 additional actions to be 1/6/2021 Page 16 of 23 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) achieved by December 2020). Further work is needed for MDAs to review each action in the Matrix with the Bank team and a) agree definitions of completion b) the status relative to those definitions and c) follow up actions required to complete actions. Date -- -- 30-Nov-2020 -- Comments ►DLI 4 DLI 7. Central Government core functions in oversight, guidance, performance assessment and improvement, monitoring and technical support to LG service delivery take place (Output, 16,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) by end June 2022 DLR#4.20: Partially achieved, On Track The Calendar of Central Government Oversight Activities have been developed. In four sectors and cross- cutting area, Guidelines No assessment of the were prepared, performance by central disseminated to LGs, government coordination, annual LGPA was done, oversight, performance PIPs were supported, Value assessment and support. -- -- Dissemination of Central government did not guidelines to LLGs and have a system of assessing Facilities have not yet LG performance and occurred. improvement planning. The two rounds of joint monitoring were conducted, and reports are ready. DLR#4.21: On Track Same with DLR#4.20. Date -- -- 30-Nov-2020 -- Comments ►DLI 5 DLI 8. LG management of service delivery is strengthened overall and for the weakest performing Local Governments in education and health as applicable. (Output, 8,000,000.00, 0%) Baseline Actual (Previous) Actual (Current) by end June 2022 Value No LG performance -- DLR#5.20: On Track -- assessment in place. 2019/20 LGPA was conducted. 1/6/2021 Page 17 of 23 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) The average scores improved overall: education from 65% to 70%, health from 65% to 70% and cross-cutting from 61% to 67%. The average scores for the weakest performing LGs also improved: education from 39% to 42%, health from 35% to 44% and cross-cutting from 40% to 51%. DLR#5.21: GoU is currently undertaking LGPA for 2020/21. Date -- -- 30-Nov-2020 -- Comments ►DLI 6 DLI 9. Service delivery performance is strengthened overall and for the weakest performing facilities and sub-counties (Intermediate Outcome, 5,370,000.00, 0%) Baseline Actual (Previous) Actual (Current) by end June 2022 No DLR for #6.20. DLR#6.21: On Track. The No Service Delivery Value -- achievement depends on -- Assessments in Place. the progress made in the actions in DLI 3 and 4. Date -- -- 30-Nov-2020 -- Comments ►DLI 7 DLI 1.1: Annual increase in budget allocation to sector conditional grants (wage, non-wage recurrent, and development) to LGs for education services. (Process, 4,000,000.00, 100%) Baseline Actual (Previous) Actual (Current) by end June 2022 Value Allocations to -- DLR # 1.1.1 (Year 1) is -- conditional grants achieved. for the education DLR # 1.1.2 (Year 2) The sector is planned at annual increase in budget 1,419 UGX billion allocation to Sector for 2017/18 conditional grants (wage, non-wage recurrent, and development) to LGs for Education services indicated in the Approved Budget FY2019/20 was not at least 10 percent higher than the Approved Budget FY2018/19. Specifically, the allocation to Education overall conditional grants is below the DLI target by Ushs 18.89 billion. 1/6/2021 Page 18 of 23 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) DLR # 1.1.3 (Year 3): Indicative Planning Figures (IPFs) in the first Budget Call Circular (BCC) for education transfers were 135.22 Ushs billion below the Medium Term Plan (MTP). Date -- -- 16-Dec-2019 -- Medium-term plan for increasing budget allocations to the transfers reflected in the Approved Budget and Comments MTEF with FY1 allocations at least a target percentage higher than FY0. ►DLI 8 DLI 1.2: Enhanced, equitable formula for operational grants in education phased in as planned (Intermediate Outcome, 28,000,000.00, 100%) Baseline Actual (Previous) Actual (Current) by end June 2022 DLR # 1.2.1 (Year 1) is achieved. DLR # 1.2.2 (Year 2) is achieved. DLR # 1.2.3 (Year 3): The 2019/20 budget allocations for non-wage recurrent conditional grants were consistent with the formula phase in plan and are publicly Enhanced formula available online. Value drafted but not -- -- Furthermore, at least 50% implemented. of the FY2019/20 budgeted transfers were released to all LGs so far during the FY, with releases publicly available online. However, allocation in the first BCC MTEF and the associated IPFs are Ushs. 43.43 billion below relative to the current agreed MTP. Date -- -- 16-Dec-2019 -- FY1 Budget allocations for operational grants in education consistent with agreed formula phase in plan and publicly available online. From 2021/22 onwards (Year 4) performance incentives introduced. At least 97% Comments of FY0 budgeted transfers are released to all LGs. Releases publicly available online. ►DLI 9 DLI 1.3: Enhanced, equitable formula for development grants in education implemented as planned (Intermediate Outcome, 6,000,000.00, 100%) Baseline Actual (Previous) Actual (Current) by end June 2022 Value 2017/18 budget allocations -- DLR # 1.3.1 (Year 1) -- in line relates to the size and with formula distribution of fiscal without transfers in FY 2018/19 performance can no longer be element and achieved. publicly available 1/6/2021 Page 19 of 23 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) online. DLR # 1.3.2 (Year 2) is achieved. 2016/17 budget DLR # 1.3.3 (Year 3): The disbursements are FY2019/20 budget available online (in allocations for document form) development grants are in are available line with enhanced online. formula and the phase-in plan, linked to performance assessment results and publicly available online. Furthermore, at least 66 percent of FY2019/20 budgeted transfers have been released to all LGs far, which meet accountability requirements, while releases are publicly available online. Furthermore, allocation in the First BCC MTEF and the associated IPFs are Ushs. 25.71 billion higher than the current agreed MTP. Date -- -- 16-Dec-2019 -- FY1 budget allocations for development grants in education are in line with formula and phase in plan and FY0 . At least 97% of FY0 budgeted transfers are released to LGs which meet accountability requirements. Comments Releases publicly available online. ►DLI 10 DLI 1.4: The quality of fiscal management of education resources by LGs is maintained (Intermediate Outcome, 4,000,000.00, 100%) Baseline Actual (Previous) Actual (Current) by end June 2022 DLR # 1.4.1 (Year 1) is achieved. DLR # 1.4.2 (Year 2) is No performance achieved. assessment. DLR # 1.4.3 (Year 3): This Grant guidelines DLR cannot be measured Value do not address all -- -- at this point in the year. fiduciary, The third round of LG environmental and Performance Assessment social risks. has been conducted on time for the results to be reflected in Second BCC. Date -- -- 16-Dec-2019 -- Guidelines at the LG and school level updated, addressing fiduciary, environmental and social risks and grievance redress. The average score on education resources management in the annual performance Comments assessment for FY-1 and, from 2019/20, the average score of the 20 worst LGs are not lower than in FY-2. ►DLI 11 DLI 2.1: Annual increase in budget allocation to sector conditional grants (wage, non-wage recurrent, and development) to LGs for health services. (Intermediate Outcome, 1,800,000.00, 100%) 1/6/2021 Page 20 of 23 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) Baseline Actual (Previous) Actual (Current) by end June 2022 DLR # 2.1.1 (Year 1) is partially achieved. MTP not reflected in 1 out of 5 years of MTEF - (FY2021/22 MTEF below MTP). DLR # 2.1.2 (Year 2) has yet to be achieved. Specifically, the allocation to Health overall Allocations to conditional grants is below sector conditional the DLI target by Ushs grants for the 48.88 billion. Value Health sector is -- DLR # 2.1.3 (Year 3): The -- planned at 336 annual increase in budget UGX billion for allocation to sector 2017/18 conditional grants (wage, non-wage recurrent, and development) to LGs for health services for 2020/21 was not at least 10 percent higher than in FY2019/20. Indicative Planning Figures (IPFs) in the first BCC for education transfers are 102.00 Ushs billion below the MTP. Date -- -- 16-Dec-2019 -- Medium-term plan for increasing budget allocations to the transfers reflected in the Approved Budget and Comments MTEF with FY1 allocations at least a target percentage higher than FY0. ►DLI 12 DLI 2.2: Enhanced, equitable formula for operational grants in health phased in as planned. (Intermediate Outcome, 4,000,000.00, 100%) Baseline Actual (Previous) Actual (Current) by end June 2022 Value 2016/17 budget -- DLR # 2.2.1 (Year 1) -- releases are relates to the size and available online in distribution of fiscal document form transfers in FY 2018/19 only. can no longer be achieved. DLR # 2.2.2 (Year 2) is achieved. DLR # 2.2.3 (Year 3): The FY2019/20 budget allocations for non-wage recurrent conditional grants for LGs were consistent with the formula phase-in plan and are publicly available online. Furthermore, at least 50 percent of the FY19/20 budgeted non-wage recurrent transfers have been released to all LGs, with releases publicly available online. However, 1/6/2021 Page 21 of 23 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) allocation in the First BCC MTEF and the associated IPFs are Ushs. 35.54 billion below relative to the current agreed MTP. Date -- -- 16-Dec-2019 -- FY1 Budget allocations for operational grants in health consistent with agreed formula phase in plan and publicly available online. From 2021/22 onwards (Year 4) performance incentives introduced. At least 97% Comments of FY0 budgeted transfers are released to all LGs. Releases publicly available online. ►DLI 14 DLI2.4: The quality of fiscal management of health resources by LGs is maintained. (Intermediate Outcome, 4,000,000.00, 100%) Baseline Actual (Previous) Actual (Current) by end June 2022 DLR # 2.4.1 (Year 1) is achieved. DLR # 2.4.2 (Year 2) is No performance achieved. assessment DLR # 2.4.3 (Year 3): This Grant guidelines DLR cannot be measured Value do not address all -- -- at this point in the year. fiduciary, The third round of LG environmental and Performance Assessment social risks. has been conducted on time for the results to be reflected in Second BCC. Date -- -- 16-Dec-2019 -- Guidelines at the LG and health facility level updated, addressing fiduciary, environmental and social risks and grievance redress. The average score on health resources management in the annual performance Comments assessment for FY-1 and, from 2019/20, the average score of the 20 worst LGs are not lower than in FY-2. ►DLI 15 DLI 3: Assessment and Targeted Performance Improvement of the Fiscal Management by LGs. (Intermediate Outcome, 3,750,000.00, 100000%) Baseline Actual (Previous) Actual (Current) by end June 2022 Value a) Performance -- DLR # 3.1 (Year 1) is -- Assessment partially achieved. Annual Pilot performance performance assessment assessment of FY2016/17 is conducted. conducted, validated and Initial assessment publicly disseminated. manual prepared Performance improvement and approved plans prepared for and agreed with at least 5 LGs b) Performance and in 1 thematic areas of Improvement underperformance. No Performance However, Thematic Improvement Plans. Performance Improvement Plan was not prepared. c) VfM Audit DLR # 3.2 (Year 2) is No VfM Audit partially achieved. Annual performance assessment of FY2017/18 is conducted, validated and publicly disseminated. 1/6/2021 Page 22 of 23 The World Bank Implementation Status & Results Report Uganda Intergovernmental Fiscal Transfers Program (P160250) Assessment manual for assessment of FY2018/19 onwards updated and disseminated to take into account updated procedures in grant manuals and agreed additional performance parameters. Performance improvement plans prepared for and agreed with at least 20 LGs and in 2 thematic areas of underperformance. A value for money audit of FY2017/18 is conducted in a sample of LGs expenditures in health and education. However, Performance improvement plans were not prepared and assessment manual were not yet updated. DLR # 3.3 (Year 3): The annual Local Government Performance Assessment of FY2019/20 has been conducted and is now in the process of validation. Date -- -- 16-Dec-2019 -- Annual performance assessment of FY-1 is conducted, validated and publicly disseminated.. Assessment manual for assessment of 2018/19 onwards updated and disseminated to take into account updated procedures in grant manuals and agreed additional performance parameters. Performance improvement plans Comments prepared for and agreed with at least a target number of LGs and thematic areas of underperformance. Value for money audits of 2017/18 and 2020/21 conducted in a sample of LGs expenditures in health and education. 1/6/2021 Page 23 of 23